Following is the Trial Balance obtained from the books of Mr. Vishwanath on 31st March, 2018: Heads of Accounts Dr. (₹) Cr. (₹) Computers ............................................................ 37,000 … Plant and Machinery ............................................................ 1,60,000 … Motor Van ............................................................ 2,20,000 … Cash in Hand ............................................................ 6,330 … Cash at Bank ............................................................ 50,000 … Stock on 1st April, 2017 ............................................................ 8,100 … Debtors ............................................................ 65,300 … Creditors ............................................................ … 29,500 Purchases ............................................................ 2,74,685 … Sales ............................................................ … 5,21,870 Returns Inwards ............................................................ 2,300 … Returns Outwards ............................................................ … 2,100 Rent ............................................................ 6,700 … Salaries ............................................................ 35,000 … Bank Loan taken on 1st April, 2017 10% p.a ............................................................ … 2,00,000 Carriage Outwards ............................................................ 3,100 … Wages ............................................................ 54,755 … Interest ............................................................ 10,000 … Electric Charges ............................................................ 4,200 … General Expenses ............................................................ 24,000 … Capital ............................................................ … 2,10,000 Input IGST ............................................................ 10,000 … Output CGST ............................................................ … 4,000 Output SGST ............................................................ … 4,000 Total 9,71,470 9,71,470 You are required to prepare Mr. Vishwanath’s Trading and Profit and Loss Account for the year ended 31st March, 2018 and his Balance Sheet as at that date after taking into account the following adjustments:(a) Stock on 31st March, 2018 was ₹ 15,600.(b) Depreciate Motor Van and Plant and Machinery by 10% p.a. and Computers 20% p.a.(c) Create Provision for Doubtful Debts 5%(d) General Expenses include ₹ 2,000 paid of wages.